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Implementasi Sistem Informasi Akuntansi Terintegrasi untuk Meningkatkan Efisiensi Pelaporan Keuangan Astri Ayu Pramesti; Nia Anisyah
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1453

Abstract

Implementation of an integrated accounting information system has become a key strategy for organizations in optimizing financial reporting efficiency. Management support factors play a central role in determining the success of this project. Commitment, resource allocation, active participation, and leadership in change management are important elements that define the level of management support. Management support is not only key to motivation, but also ensures that implementation can overcome obstacles and produce positive change in the organization. The success of implementation is not only measured from a technical perspective, but also from the added value presented by an integrated accounting information system for the efficiency of financial reporting. This research highlights the important role of management in designing, supervising and integrating accounting information systems. A deep understanding of business needs and financial reporting processes provides the basis for designing appropriate solutions. Implementation steps must be tailored to the unique characteristics of the organization, ensuring that the system adopted can accommodate specific needs and produce optimal results. Through this approach, organizations can improve the accuracy and speed of financial reporting, respond more effectively to market changes, and increase transparency.
PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Lisa Lavenia; Annisa Rahma Q; Audyta Prasetyani P; Muhammad Wachid Ridho; Astri Ayu Pramesti
Jurnal Media Akademik (JMA) Vol. 1 No. 1 (2023): JURNAL MEDIA AKADEMIK
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/JMA/v1i1.15

Abstract

Penelitian ini bertujuan untuk mengevaluasi kembali berbagai faktor yang mempengaruhi manajemen laba pada PT Organon Pharma Indonesia, Tbk. Ini termasuk kepemilikan institusional, kekuatan, ukuran perusahaan, dan profitabilitas. Penelitian ini menggunakan teknik sampling purposive non-probability, dan analisis regresi linier berganda sebagai alat uji. Hasilnya menunjukkan bahwa, meskipun ukuran perusahaan dan kepemilikan institusional PT Organon Pharma Indonesia, Tbk tidak mempengaruhi manajemen laba, leverage dan profitabilitas mempengaruhi manajemen laba.
Analisis Perbandingan Kinerja Keuangan Pada Perusahaan Bidang Otomotif Periode Tahun 2019-2023 Stefani Sindita Sari; Intan Pandini; Astri Ayu Pramesti; Nadia Fransiska Dewi; Febrianti Novita; Cholis Hidayati
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 1 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i1.4739

Abstract

This study aims to analyze and compare the financial performance of five automotive companies in Indonesia during the period 2019–2023. The five companies analyzed are PT. Indomobil Sukses Internasional Tbk, PT. Garuda Metalindo Tbk, PT. Mitra Pinasthika Mustika Tbk, PT. Astra Internasional Tbk, and PT. Indospring Tbk. The approach used in this study is qualitative descriptive, with data collected through documentation of annual financial reports from 2019 to 2023 and related literature studies. Data analysis was carried out by calculating financial ratios for each company and year, and comparing performance between companies in the same period. The results of the study show significant variations in the financial performance of companies, where some companies show good stability and efficiency, while others face challenges that require improvements in operational policies and financial management strategies. These findings provide important insights for decision making by stakeholders in the automotive industry.
Implementasi Sistem Informasi Akuntansi Terintegrasi untuk Meningkatkan Efisiensi Pelaporan Keuangan Astri Ayu Pramesti; Nia Anisyah
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1453

Abstract

Implementation of an integrated accounting information system has become a key strategy for organizations in optimizing financial reporting efficiency. Management support factors play a central role in determining the success of this project. Commitment, resource allocation, active participation, and leadership in change management are important elements that define the level of management support. Management support is not only key to motivation, but also ensures that implementation can overcome obstacles and produce positive change in the organization. The success of implementation is not only measured from a technical perspective, but also from the added value presented by an integrated accounting information system for the efficiency of financial reporting. This research highlights the important role of management in designing, supervising and integrating accounting information systems. A deep understanding of business needs and financial reporting processes provides the basis for designing appropriate solutions. Implementation steps must be tailored to the unique characteristics of the organization, ensuring that the system adopted can accommodate specific needs and produce optimal results. Through this approach, organizations can improve the accuracy and speed of financial reporting, respond more effectively to market changes, and increase transparency.